Home/Sales Tax/KY

Kentucky

Sales Tax Rules

6%
State Rate
6%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate6%
Max Combined Rate6%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)200 transactions
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly or Quarterly
Online FilingAvailable

SaaS Tax Details

Prewritten computer software access services are taxable.

Grocery Details

Food for human consumption is exempt.

Official Source

Kentucky Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.